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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Dyah Ratnawati
Unknown Affiliation
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENDAPATAN ASLI DAERAH PROVINSI DI INDONESIA PADA PERIODE 2019–2022 Muliyani Kristina; Dyah Ratnawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5949

Abstract

Di antara tahun 2019 dan 2022, penelitian ini menyelidiki bagaimana pajak daerah, retribusi daerah, dan lain-lain PAD yang sah berdampak pada efektivitas PAD di tingkat provinsi di Indonesia. Metode kuantitatif digunakan untuk melakukan analisis regresi linear berganda dengan data sekunder dari laporan realisasi anggaran provinsi di seluruh Indonesia. Hasil penelitian menunjukkan bahwa pajak daerah memiliki dampak positif dan signifikan terhadap efektivitas PAD. Sebaliknya, retribusi daerah dan lain-lain PAD yang sah memiliki dampak negatif dan signifikan. Hal ini menunjukkan bahwa peningkatan penerimaan pajak dapat meningkatkan efektivitas PAD, tetapi bergantung pada sumber pendapatan yang tidak produktif dapat mengganggu kinerja keuangan daerah. Nilai adjusted R2 yang disesuaikan sebesar 85,8% menunjukkan bahwa variabel yang diteliti dapat sepenuhnya menjelaskan variasi efektivitas PAD. Menurut penelitian ini, pemerintah daerah harus mengoptimalkan kebijakan pajak, meningkatkan efektivitas retribusi, dan mengevaluasi pendapatan non-pajak untuk membuat kerangka fiskal yang lebih stabil dan efisien.
Determinan Kepatuhan Wajib Pajak PBB-P2 di Desa Brambang, Kecamatan Diwek, Kabupaten Jombang Vella Angelia Pramesti; Dyah Ratnawati
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4017

Abstract

This study aims to analyze the effect of income levels, tax knowledge, tax penalties, and tax rates on PBB-P2 taxpayer compliance in Brambang Village, Diwek Subdistrict, Jombang Regency. This quantitative research involved 97 participants selected via simple random sampling from a total population of 2,929 taxpayers, utilizing structured questionnaires for primary data collection. Data analysis was systematically conducted through structural equation modeling utilizing SmartPLS version 4 software. The structural model evaluation shows that the coefficient of determination contribution reaches 0.430, indicating a moderate predictive relevance. Empirical results demonstrate that taxpayer income and tax penalties significantly affect tax compliance behavior. Conversely, tax knowledge and tax rates do not show any significant influence in this context. These findings imply that community financial conditions and strict penalty enforcement are the primary drivers of compliance. Consequently, local governments along with related agencies can utilize these valuable insights to formulate firmer, highly targeted, and more consistent tax collection strategies to optimize PBB-P2 revenue sustainably.
Peran Literasi Keuangan dalam Memoderasi Pengaruh Fear of Missing Out dan Diskon E-Commerce terhadap Perilaku Konsumtif Belanja Online di Shopee Rhida Arsy Farah Diba; Dyah Ratnawati
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4079

Abstract

The purpose of this study is to examine how Fear of Missing Out (FoMO) and e-commerce discounts influence online shopping behavior on Shopee. Additionally, this study investigates the role of financial literacy as a moderator variable. A quantitative method was used in this study. The study population consisted of active undergraduate students in the Faculty of Economics and Business at UPN “Veteran” in East Java. Purposive sampling was used to collect the research sample, which consisted of 98 respondents. SmartPLS 4.0 was used to analyze the SEM-PLS model after data was collected via an online questionnaire using a Likert scale. The results indicate that FoMO has a positive and significant influence on consumer behavior. E-commerce discounts also have a positive and significant influence on consumptive behavior, and this is the most dominant variable. However, FoMO and e-commerce discounts were not proven to be able to control consumptive behavior. These findings indicate that psychological drives and promotional appeal are more dominant than financial literacy in influencing students’ consumptive behavior.
Co-Authors Aisyah Rahma Naura Andyta Novasari Anisa Aprilia Chandrawati, Novalia Budi Izdihar, Edgar Daffa Muhammad Hilmi Arifin Muliyani Kristina Natalia Tumanan Novalia Budi Chandrawati Rhida Arsy Farah Diba Susanti, Rahayu Eka Tamadoy Thamrin Tituk Diah Widajantie Tumanan, Natalia Vella Angelia Pramesti Veronika Anggun Prasetyaningtyas